Science and technology

Customs terminology
ADMINISTRATIVE SETTLEMENT OF A CUSTOMS OFFENCE- The procedure laid down by national legislation under which the Customs are empowered to settle a Customs offence either by ruling thereon or by means of a compromise settlement.
AD-VALOREM DUTIES AND TAXES - Duties and taxes which are calculated on the basis of value.
ADVANCE RULINGS- A written decision issued by a competent authority to the applicant prior to an import or export transaction of goods covered by the application that sets forth the treatment that the Member shall provide to the goods at the time of an import/export transaction, for a specified period.
AIRCRAFT GENERAL DECLARATION Declaration conforming to the provisions of Annex 9 to the Convention on International Civil Aviation, Chicago 1944. The general declaration is the basic document on arrival and departure providing information concerning the aircraft itself and summary information relating to the itinerary, crew, passengers and health
APPEAL The act by which a person who is directly affected by a decision or omission of the Customs and who considers himself to be aggrieved thereby seeks redress before a competent authority.
ASSESSMENT OF DUTIES AND TAXES Determination of the amount of duties and taxes payable.
ATA CARNET(Carnet ATA) An international Customs document which, issued under the terms of the ATA Convention and the Istanbul Convention, incorporates an internationally valid guarantee and may be used, in lieu of national Customs documents and as security for import duties and taxes, to cover the temporary admission of goods and, where appropriate, the transit of goods. It may be accepted for controlling the temporary exportation and re-importation of goods but, in this case, the international guarantee does not apply.

AUDIT-BASED CONTROL Measures by which the Customs satisfy themselves as to the accuracy and authenticity of declarations through the examination of the relevant books, records, business systems and commercial data held by persons concerned.

BOARDING AND SEARCH OF MEANS OF TRANSPORT The operations under which means of transport are visited by the
Customs for:
(a) collection of information from the person responsible for the means of transport and examination of commercial, transport or other documents concerning the means of transport, the cargo, stores, crew and passengers; and
(b) inspection, examination and search of the means of transport.
BOND(Soumission)An undertaking in due legal form, by which a person binds himself to the Customs to do or not to do some specified act.
CARGO DECLARATION Information submitted prior to or on arrival or departure of a means of transport for commercial use that provides the particulars required by the Customs relating to cargo brought to or removed from the Customs territory.
CARGO MANIFEST A listing of the goods comprising the cargo (freight) carried in a means of transport or in a transport-unit. The Cargo manifest which gives the commercial particulars of the goods, such as transport document numbers, consignors, consignees, marks and numbers, number and kind of packages, descriptions and quantities of the goods, may be used in place of the Cargo declaration.
CARRIER The person actually transporting goods or in charge of or responsible for the operation of the means of transport (*).

CERTIFICATE OF ORIGIN A specific form identifying the goods, in which the authority or body empowered to issue it certifies expressly that the goods to which the certificate relates originate in a specific country. This certificate may also include a declaration by the manufacturer, producer, supplier, exporter or other competent person.

CERTIFIED DECLARATION OF ORIGIN A declaration of origin certified by an authority or body empowered to do so.